Name: Bui Thi Thanh Nhan

Class: DH45ADC01
Lecturer: Tran Duong Son

Question: List 3 and only 3 unusual points regarding Vinamilk's 2017 consolidated financial
statements and explain briefly why they are considered as unusual?
 Answer:
1. In the first financial report table, the stock trading (chứng khoáng kinh doanh) in 2017
at the end of the period decreased by about 2,000,000 compared with the begining,
but allowance for decline in value of investments in securities (dự phòng giảm giá
chứng khoáng) increased by about 175,000,000. This is unusual compared to the
figures in previous periods. In the previous period, when the number of trading stocks
increased, the allowance would increase too.
2. In Table 2, the amount of 190,000,000,000lost from held-to-maturity investments,
considering the financial statements of the years before and after 2017, Vinamilk
always keeps this range in a positive number. But at the end of this year, the number
190,000,000,000 returns to 0
3. In table 2, long-term receivables from customers are not available at the beginning of
the period. This item appeared from 2017, the previous reports did not mention this
item.